{
  "url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-amendment-and-further-prescribed-bodies-order-2022/introduction",
  "json_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-amendment-and-further-prescribed-bodies-order-2022/introduction.json",
  "legislation": "uksi/2022/690",
  "legislation_title": "The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022",
  "legislation_url": "https://openlegislation.uk/research-and-development-qualifying-bodies-tax-amendment-and-further-prescribed-bodies-order-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 20th June 2022\nLaid before the House of Commons 22nd June 2022\nComing into force 13th July 2022\nThe Treasury make the following Order, in exercise of the powers conferred by section 1142(1)(e), (3) and (4) of the Corporation Tax Act 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/690/introduction",
    "retrieved_at": "2026-10-28T21:58:38.565919+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}